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V1669-25 ·16 September 2025 ·consulta-vinculante Medium impact
Tax

Gain or loss is recognised in the period of delivery of the property

A property owner sells a portion of their property, but the buyer will not take possession until the current occupants die or move. Tax authorities state that the change in wealth occurs at the time of delivery.

In 6 key points

Lifecycle

2025-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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